摘要债权人利益保护问题从根本上说是一个社会经济秩序问题。在财产继承领域表现尤为突出。各国继承法均用大量条文规范这一问题,以防继承人利用有利地位侵害债权人利益。我国继承法仅原则规定继承遗产应当为被继承人缴纳税款、清偿债务,缴纳税款和清偿债务以遗产的实际价值为限。一个人死后,在财产关系方面有两个问题必须妥善处理:何一个是哪些亲属可以继承遗产以及他们相互之间如何分配遗产;一个是被继承人生前所欠债务如处理。我国应当改无条件的有限责任继承制度为有条件的有限责任继承制度,继承人违反有限责任继承的条件,即应对被继承人的债务负无限责任。此外还应赋于债权人遗产分立请求权(或叫官方清算请求权),使债权人能够主动采取法律措施保护自己的合法权益。对这个问题进行进一步深入研究的必要,以便对司法实践提供理论指导,为继承法的修改和完善提供参考。关键词:财产权利和义务;遗产范围;继承原则;法律手段ABSTRACTTheprotectionofcreditor'sinterestsisfundamentallyasocialandeconomicorder.Itisparticularlyprominentinthefieldofpropertyinheritance.Thesuccessionlawsofallcountriesusealargenumberofprovisionstoregulatethisissue,soastopreventtheheirsfromusingadvantageouspositiontoinfringetheinterestsofcreditors.China'sinheritancelawonlystipulatesthattheinheritanceshouldbepaidbytheheir,payingoffthedebts,payingtaxesandpayingoffthedebts,whichshouldbelimitedtotheactualvalueoftheinheritance.Afterthedeathofaperson,inthepropertyrelationshiparetwoproblemsmustbehandledproperly:oneiswhatrelativescaninheritandhowtoallocatetheirmutualheritage;oneistheinheritanceoflifebeforedebtsuchasprocessing.Chinashouldchangethesystemoflimitedliabilityinheritancetoconditionallimitedliabilityinheritancesystem.Thesuccessorviolatestheconditionsoflimitedliabilityinheritance,thatis,theliabilityofthesuccessor'sdebtisunlimited.Itshouldalsobegiventothecreditorsclaimthedivisionofthelegacy(ortherighttorequesttheliquidation,official)sothathecantakelegalmeasurestoprotecttheirlegitimaterightsandinterests.Itisnecessarytocarryoutfurtherresearchonthisissuesoastoprovidetheoreticalguidanceforjudicialpracticeandprovidereferencefortherevisionandperfectionoftheinheritancelaw.Keywords:propertyrightsandobligations;heritagescope;inheritanceprinciple;legalmeans目录摘要.....................................................................IABSTRACT................................................................II第1章绪论...............................................................11.1研究背景.............................................................11.2论文研究的目的及意义.................................................1第2章问题..............................................................12.1现行继承法中债权人的利益保护.........................................12.2没有确定遗产的范围、接受和放弃.......................................22.3债权人受侵害的原因...................................................2第3章原因..............................................................33.1现行继承法的社会条件所决定...........................................33.2继承法理论研究的幼稚方面.............................................33.3实践中的实际继承.....................................................4第4章外国保护债权人的主要制度..........................................44.1中外结合的运筹制度...................................................44.2直接继承制度下债权人的利益保护.......................................4第5章关于修改我国继承法的建议....................................